Legal Opinion
Nikta Fatemeh Abdolrahim & Melvin Collins v. Commissioner
United States Tax Court
Decided April 23, 2020No. 9649-14, 9650-14Unpublished
1Opinion of the Court
T.C. Memo. 2020-50
UNITED STATES TAX COURT MELVIN COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent NIKTA FATEMEH ABDOLRAHIM AND MELVIN COLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9649-14, 9650-14. Filed April 23, 2020. Melvin Collins and Nikta Fatemeh Abdolrahim, pro sese. Erika B. Cormier, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: By statutory notice of deficiency dated January 23, 2014, respondent determined deficiencies in petitioners’ Federal income tax, -2- [*2] additions to tax pursuant to section…
2Cases cited48 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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